NAC 360.700. Contact to schedule appointment; contents of auditor’s letter; period covered by audit; written request for extension of commencement date or estimated completion date; consequences of failure to provide necessary records.

NAC 360.702. Taxpayer’s reliance on written advice; review of documentation by Director and recommendation to Commission regarding waiver of tax, interest or penalty.

NAC 360.704. Letter to taxpayer addressing audit issues upon completion of audit.

NAC 360.706. Notice of deficiency determination; petition for redetermination; extension for filing petition; Department review; use of hearing officer; prehearing statement; extension for filing prehearing statement; notice of hearing; withdrawal of petition.